Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Docket No. 4762-68 involves the taxable years 1957 through 1959, and docket No. 4764-68 involves the taxable years 1960 through 1963. These are cases for the redetermination of deficiencies in income tax, additions to the tax, and alleged overpayments as follows:
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